Section 184 BNS: Using Government stamp known to have been before used

Bharatiya Nyaya Sanhita, 2023

Section 184 BNS at a Glance

Section 184 BNS deals with using Government stamp known to have been before used. It is bailable and cognizable, triable by any Magistrate; it replaced Section 262 IPC on 1 July 2024.

Punishment

Imprisonment of either description for a term which may extend to two years under Section 184 BNS.

Bailable ⓘCognizable ⓘNon-Compoundable ⓘ🏛️ Any Magistrate ⓘ
IPC Equivalent

Section 262 →

Section 184 BNS Bare Act Text

184. Using Government stamp known to have been before used

Whoever, fraudulently or with intent to cause loss to the Government, uses for any purpose a stamp issued by Government for the purpose of revenue, which he knows to have been before used, shall be punished with imprisonment of either description for a term which may extend to two years, or with fine, or with both.

Source: Section 184, Bharatiya Nyaya Sanhita, 2023

Section 184 BNS in Simple Words

Section 184 of the Bharatiya Nyaya Sanhita (BNS) deals with the use of a Government revenue stamp that a person knows has already been used. The law targets conduct where someone fraudulently, or with intent to cause loss to the Government, uses a previously used official revenue stamp for any purpose. Because Government revenue stamps serve a specific fiscal purpose, reusing them undermines revenue collection and official safeguards.

This section applies to any person who uses such a stamp for any purpose while knowing it has been used before, provided they act fraudulently or with intent to cause loss to the Government. If a person does not know the stamp has already been used, or acts without fraudulent intent and without intent to cause loss to the Government, the offence is not made out under this provision.

In practice, this section protects the integrity of stamp duty administration and prevents revenue loss and fraud in transactions involving stamped papers, agreements, affidavits, and other documents.

Ingredients of Section 184 BNS

  • Use for any purpose of a stamp issued by Government for revenue
  • Knowledge that such Government stamp has been used before
  • Fraudulent intention or intent to cause loss to the Government
  • Punishment of imprisonment of either description for up to two years, or with fine, or with both

Punishment Under Section 184 BNS

Imprisonment

Imprisonment of either description for a term which may extend to two years under Section 184 BNS.

Fine

Punishable with fine alone or in addition to imprisonment under Section 184 BNS.

Bailable ⓘCognizable ⓘNon-Compoundable ⓘ🏛️ Any Magistrate ⓘ

Section 184 BNS prescribes imprisonment of either description for a term extending to two years, or fine, or both.

Example of Section 184 BNS

Harish files a memorandum of appeal before an appellate revenue authority. To avoid purchasing a fresh revenue stamp, he takes an adhesive revenue stamp previously used and cancelled on an earlier voucher and pastes it on the appeal memo, knowing that the stamp was already used. Harish acts fraudulently with intent to cause loss to Government revenue. Harish is liable under Section 184 BNS.

When Section 184 BNS Does Not Apply

  • The stamp used was a fresh stamp issued by Government for revenue that had not been used before
  • The stamp was used without knowledge that it had previously been used
  • The stamp was not one issued by Government for the purpose of revenue
  • The act was done without fraudulent intent and without intent to cause loss to the Government

Section 184 BNS in the IPC (Previous Law)

Section 184 BNS replaces Section 262 IPC from the old criminal code.

Section 262 IPC is now Section 184 BNS, retaining the identical title, statutory text and punishment.

View IPC Section 262 →

FAQs on Section 184 BNS

What does Section 184 BNS punish?▼

It punishes the use for any purpose of a Government revenue stamp when the person knows it has already been used before, and acts fraudulently or with intent to cause loss to the Government. The law prevents the reuse of official revenue stamps and protects government revenue.

Under Section 184 BNS, does the prosecution have to prove knowledge?▼

Yes. Knowledge is essential to this offence, along with fraudulent intent or intent to cause loss to the Government. If the person honestly did not know that the stamp had been used earlier, Section 184 BNS does not apply.

What is the punishment for the offence under Section 184 BNS?▼

It is a revenue-related offence, not a violent one. The punishment is imprisonment of either description for a term which may extend to two years, or fine, or both.

What replaced Section 262 IPC in the BNS?▼

Section 184 of the Bharatiya Nyaya Sanhita, 2023 is the current law in force. It applies to anyone who, fraudulently or with intent to cause loss to the Government, uses for any purpose a Government revenue stamp known to have been used before.

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Disclaimer: This is for informational purposes only. Always consult a qualified advocate for legal advice.

Sources: Bare Act Text, Bharatiya Nyaya Sanhita, 2023 · Last updated: 16 Oct 2026 ·